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Comprehensive Income (Tables)
9 Months Ended
Sep. 30, 2014
Comprehensive Income [Abstract]  
Schedule of Comprehensive Income (Loss) [Table Text Block]
The following table presents the components of other comprehensive income for the three and nine months ended September 30, 2014 and 2013 :
Schedule of Comprehensive Income
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
 
Tax
 
 
 
 
 
Tax
 
 
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Amount
 
Benefit
 
Amount
 
Amount
 
Benefit
 
Amount
2014
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding Losses Arising During the Period
$
(1,274
)
 
$
504

 
$
(770
)
 
$
(25
)
 
$
10

 
$
(15
)
Reclassification Adjustment for Securities Gains Included in Net Income
(137
)
 
55

 
(82
)
 
(110
)
 
44

 
(66
)
Amortization of Net Retirement Plan Actuarial Loss
116

 
(46
)
 
70

 
346

 
(137
)
 
209

Accretion of Net Retirement Plan Prior Service Credit
(22
)
 
9

 
(13
)
 
(65
)
 
26

 
(39
)
  Other Comprehensive (Loss) Income
$
(1,317
)
 
$
522

 
$
(795
)
 
$
146

 
$
(57
)
 
$
89

 
 
 
 
 
 
 
 
 
 
 
 
2013
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding Gains (Losses) Arising During the Period
$
2,003

 
$
(793
)
 
$
1,210

 
$
(3,664
)
 
$
1,451

 
$
(2,213
)
Reclassification Adjustment for Securities Gains Included in Net Income

 

 

 
(540
)
 
214

 
(326
)
Amortization of Net Retirement Plan Actuarial Loss
390

 
(155
)
 
235

 
1,173

 
(466
)
 
707

Accretion of Net Retirement Plan Prior Service Credit
1

 

 
1

 
1

 

 
1

  Other Comprehensive Income (Loss)
$
2,394

 
$
(948
)
 
$
1,446

 
$
(3,030
)
 
$
1,199

 
$
(1,831
)
Changes in Accumulated Other Comprehensive Income By Component [Table Text Block]
The following table presents the changes in accumulated other comprehensive income by component:

Changes in Accumulated Other Comprehensive Income (Loss) by Component (1)
 
 
 
 
 
 
 
 
 
Unrealized
 
Defined Benefit Plan Items
 
 
 
Gains and
 
 
 
 
 
 
 
Losses on
 
 
 
Net Prior
 
 
 
Available-for-
 
Net Gain
 
Service
 
 
 
Sale Securities
 
(Loss)
 
(Cost ) Credit
 
Total
For the Quarter-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
June 30, 2014
$
3,145

 
$
(6,558
)
 
$
(76
)
 
$
(3,489
)
Other comprehensive income before reclassifications
(770
)
 

 

 
(770
)
Amounts reclassified from accumulated other comprehensive income
(82
)
 
70

 
(13
)
 
(25
)
Net current-period other comprehensive income
(852
)
 
70

 
(13
)
 
(795
)
September 30, 2014
$
2,293

 
$
(6,488
)
 
$
(89
)
 
$
(4,284
)
 
 
 
 
 
 
 
 
June 30, 2013
$
1,876

 
$
(13,564
)
 
$
(51
)
 
$
(11,739
)
Other comprehensive income before reclassifications
1,210

 

 

 
1,210

Amounts reclassified from accumulated other comprehensive income

 
235

 
1

 
236

Net current-period other comprehensive income
1,210

 
235

 
1

 
1,446

September 30, 2013
$
3,086

 
$
(13,329
)
 
$
(50
)
 
$
(10,293
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Year-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2013
$
2,374

 
$
(6,697
)
 
$
(50
)
 
$
(4,373
)
Other comprehensive income before reclassifications
(15
)
 

 

 
(15
)
Amounts reclassified from accumulated other comprehensive income
(66
)
 
209

 
(39
)
 
104

Net current-period other comprehensive income
(81
)
 
209

 
(39
)
 
89

September 30, 2014
$
2,293

 
$
(6,488
)
 
$
(89
)
 
$
(4,284
)
 
 
 
 
 
 
 
 
December 31, 2012
$
5,625

 
$
(14,036
)
 
$
(51
)
 
$
(8,462
)
Other comprehensive income before reclassifications
(2,213
)
 

 

 
(2,213
)
Amounts reclassified from accumulated other comprehensive income
(326
)
 
707

 
1

 
382

Net current-period other comprehensive income
(2,539
)
 
707

 
1

 
(1,831
)
September 30, 2013
$
3,086

 
$
(13,329
)
 
$
(50
)
 
$
(10,293
)
 
 
 
 
 
 
 
 
 


(1) All amounts are net of tax. Amounts in parentheses indicate debits.
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]
The following table presents the reclassifications out of accumulated other comprehensive income:

Reclassifications Out of Accumulated Other Comprehensive Income (1)
 
 
 
Amounts Reclassified
 
 
Details about Accumulated Other
 
from Accumulated Other
 
Affected Line Item in the Statement
Comprehensive Income (Loss) Components
 
Comprehensive Income
 
Where Net Income Is Presented
 
 
 
 
 
For the Quarter-to-date periods ended:
 
 
 
 
 
 
 
 
 
September 30, 2014
 
 
 
 
 
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 
 
 
 
 
$
137

 
Gain on Securities Transactions
 
 
137

 
Total before Tax
 
 
(55
)
 
Provision for Income Taxes
 
 
$
82

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items
 
 
 
 
Prior-service costs
 
$
22

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(116
)
(2) 
Salaries and Employee Benefits
 
 
(94
)
 
Total before Tax
 
 
37

 
Provision for Income Taxes
 
 
$
(57
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
25

 
Net of Tax
 
 
 
 
 
September 30, 2013
 
 
 
 
 
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 
 
 
 
 
$

 
Gain on Securities Transactions
 
 

 
Total before Tax
 
 

 
Provision for Income Taxes
 
 
$

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items
 
 
 
 
Prior-service costs
 
$
(1
)
(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(390
)
(2) 
Salaries and Employee Benefits
 
 
(391
)
 
Total before Tax
 
 
155

 
Provision for Income Taxes
 
 
$
(236
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(236
)
 
Net of Tax
 
 
 
 
 
 
 
 
 
 
Reclassifications Out of Accumulated Other Comprehensive Income (1)
 
 
 
Amounts Reclassified
 
 
Details about Accumulated Other
 
from Accumulated Other
 
Affected Line Item in the Statement
Comprehensive Income (Loss) Components
 
Comprehensive Income
 
Where Net Income Is Presented
 
 
 
 
 
 
 
 
 
 
For the Year-to-date periods ended:
 
 
 
 
 
 
 
 
 
September 30, 2014
 
 
 
 
 
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 
 
 
 
 
$
110

 
Gain on Securities Transactions
 
 
110

 
Total before Tax
 
 
(44
)
 
Provision for Income Taxes
 
 
$
66

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items
 
 
 
 
Prior-service costs
 
$
65

(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(346
)
(2) 
Salaries and Employee Benefits
 
 
(281
)
 
Total before Tax
 
 
111

 
Provision for Income Taxes
 
 
$
(170
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(104
)
 
Net of Tax
 
 
 
 
 
 
 
 
 
 
September 30, 2013
 
 
 
 
 
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
 
 
 
 
 
$
540

 
Gain on Securities Transactions
 
 
540

 
Total before Tax
 
 
(214
)
 
Provision for Income Taxes
 
 
$
326

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items
 
 
 
 
Prior-service costs
 
(1
)
(2) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
$
(1,173
)
(2) 
Salaries and Employee Benefits
 
 
(1,174
)
 
Total before Tax
 
 
466

 
Provision for Income Taxes
 
 
$
(708
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(382
)
 
Net of Tax
 
 
 
 
 
 
 
 
 
 
(1) Amounts in parentheses indicate debits to profit/loss.
(2) These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see pension footnote for additional details.).